PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM MENUNJANG PEMBANGUNAN PEDESAAN PADA DESA NANGANESA

Tujuan dalam penelitian ini yaitu untuk mengetahui proses perencanaan, pelaksanaan dan pertanggungjawaban Alokasi Dana Desa (ADD) yang didasarkan pada aturan yang berlaku. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis deskriptif kualitatif. Data yang dikumpulkan dalam penelitian ini  yaitu data penggunaan Alokasi Dana Desa di Desa Nanganesa dan Desa Manulondo Kecamatan Ndona Kabupaten Ende dari tahun 2015-2019 dan data mengenai proses perencanaan, pelaksanaan dan pertanggungjawaban penggunaan anggaran Alokasi Dana Desa dalam menunjang pembangunan desa. Berdasarkan hasil penelitian menunjukkan bahwa, Tahap perencanaan sudah melaksanakan prinsip transparansi, responsif dan partisipatif untuk mencerminkan prinsip akuntabel tercermin di dalam musrenbangdes. Tahap pelaksanaan dalam pengelolaan dana ADD di Desa Manulondo dan Nanganesa kurang  mencerminkan prinsip akuntabilitas yang telah dibangun, dan kurangnya partisipasi dari masyarakat dalam kegiatan pelaksanaan pembangunan pedesaan. Tahap pertanggungjawaban terintegrasi di dalam APBDes dan bentuk kegiatan fisik yang diberikan kepada masyarakatsecara transparan dan akuntabel. Tahap pengawasan dan evaluasi memberikan kunci dari seluruh kegiatan pengelolaan dana sehingga memberikan kepercayaan yang lebih pada masyarakat karena Pemerintah Desa memberikan keleluasaan bagi masyarakat untuk ikut serta dalam melaksanakan pengawasan dan evaluasi pengelolaan dana Alokasi Dana Desa

Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi dan Motivasi Terhadap Kinerja Manajeial Pada Bank NTT Cabang Ende

This study aims to determine the effect of each variable, namely budgeting, organizational commitment, and motivation on managerial performance at Bank NTT Ende Branch. The population in this study were branch managers, deputy leaders, heads of cash, head of units, deputy chief of cash, deputy head of units and section leaders at the Ende Branch NTT Bank involved in the process of budget participation totaling 30 people. The sample in this study used the census method because the entire population was sampled. For the independent variable (X) in this study are budgeting participation (X1), Organizational Commitment (X2), Work motivation (X3). For the dependent variable (Y) in this study is Managerial Performance. The method used is quantitative research methods. This study uses primary data, namely questionnaires and secondary data, namely articles and journals. In this study using descriptive statistics, data quality test, classic assumption test, multiple regression analysis, and hypothetical test and analyzed using SPSS 24 application. The results showed that the effect of budgeting participation had a significant effect on managerial performance, organizational commitment had a significant effect on managerial performance, motivation had a significant effect on managerial performance

PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSI TERHADAP MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE : (Studi Kasus Pada Mahasiswa Prodi Akuntansi Universitas Flores Ende)

This study purposes to examine the factors that influence intention of behaviour on the use e-commerce based accounting information system. This research was conducted at Flores University in Ende with a population of 576 accounting students. Sample used in this research are 85 respondent. This research uses a quantitative approach. Data was collected using observation, interview, and questionnaire. This study used several tests including instrument test, classical assumption test, and hypotheses test. The result of study shows that (1) attitude usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (2) subjective norm usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (3) perceived behaviot control usefulness have effect to use behaviour intention of e-commerce based accounting information system

ANALISIS PENGARUH PENERAPAN BUDAYA TERHADAP KEBUTUHAN EKONOMI DAN PERILAKU MANAJEMEN KEUANGAN PADA MASYARAKAT ENDE LIO

Indonesia is a country that has diverse tribes and cultures. Each culture has different behavioral characteristics in terms of financial management that can affect the economic growth of a region. Wurumana culture is a local custom of the Ende Lio community which is related to the cycle of money circulation in the family which has become a tradition for generations. The purpose of this study was to determine the effect of local culture (Wurumana) on Economic Needs, the effect of Economic Needs on Financial Management Behavior, the influence of Economic Needs on Financial Attitudes, and to determine the effect of Financial Attitudes on Financial Management Behavior of the Ende Lio community. The research method used in this study is a quantitative method using Structural Equation Modeling (SEM) analysis tools using AMOS 22. The results of the study show that Wurumana Culture has a significant positive effect on Economic Conditions (H1), Economic Conditions are proven to have a significant positive effect on Management Behavior Financial (H2), Economic Conditions have a significant positive effect on Financial Attitudes (H3), and Financial Attitudes have a significant positive effect on Financial Management Behavior (H4)

ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BANK PERKREDITAN RAKYAT – BINA USAHA DANA DI LARANTUKA

The Larantuka Dana Bina-Usaha Bank Credit Business Bank is one of the banks experiencing problems with inadequate internal control caused by a dual task between credit analysis and debt collecto / remedial, which results in problem loans. The purpose of this study was to determine internal control in granting credit to PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka analysis of the data used is a qualitative descriptive method. The results of this study indicate that PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka does not conduct regular monitoring of debtor businesses, especially those outside the city / region. In the organizational structure there is no debt collector / remidial so, the part of the credit analyst still doubles the task of becoming a debt collector / remidial. The steps taken by the bank to conduct regular monitoring of the debtor's business, there should be a debt collector / remidial so that there are no duplicate tasks performed by the credit analyst

ANALISIS PENGGUNAAN MODAL KERJA : (Studi Kasus pada Perusahaan UD. Afimans Ende)

This study aims to determine the use of working capital and working capital turnover by the UD company. Afimans Ende, during 2016 - 2018. This type of research used in this study is a quantitative descriptive qualitative research. The type of data used in this study is documentary data obtained through official documents owned by the UD company. Afimans Ende in the form of financial statements (balance sheet and income statement) in 2016 - 2018. The data source used is secondary data. Data collection techniques used in this study are the analysis of the efficiency of the use of working capital (return on working capital) and the analysis of working capital turnover using the activity ratio consisting of cash turnover, accounts receivable turnover, inventory turnover and working capital turnover. The results showed that based on the calculation of the efficiency of the use of working capital (return on working capital) UD. Afimans Ende during 2016 - 2018 is efficient because the annual rate of return on working capital is greater than 100%. While the results of calculations carried out using the activity ratio in 2016 - 2018 are less efficient because the results of the calculation of cash turnover, accounts receivable turnover and inventory turnover show turnover results below the standard measurement of the efficiency of working capital use. And working capital turnover is said to be very efficient because the results of its turnover are above the standard measurement of the efficiency of working capital use. Suggestions provided include UD. Afimans Ende needs to conduct operational analysis in determining spending in the form of cash, minimizing credit sales that will cause accounts receivable and increasing sales of existing inventory in the warehouse so that there is no accumulation of inventory in the warehouse which will incur maintenance and maintenance costs

Pengaruh Pemanfaatan Sistim Informasi Akuntansi Berbasis Web Terhadap Kinerja Para Pelaku Bisnis Multi-Level-Marketing (MLM)

The purpose of this study was to determine the effect of the Utilization of Accounting Information Systems, Social Norms and Conditions that facilitate individual performance on MLM business people at PT Melia Sehat Sejahtra. The contribution to be given by researchers in this study is that the researcher wants to obtain certainty or to prove from theoretical concepts that explain that there is an effect caused by the Utilization of Accounting Information Systems, Social Norms and Conditions that facilitate the improvement of individual performance. This research was conducted using population, companies engaged in the field of Multy-Level-Marketing that have used Web-based Accounting Information Systems. The company that became the sample of researchers was PT. Melia Sehat Sejahtra. This company is one of the companies that uses a Multy-Level-Marketing marketing system and has used a Web-based Accounting Information System. PT employees. Melia Sehat Sejahtra is spread all over Indonesia. To reach respondents, the researchers sent questionnaires using e-mail or electronic mail. The survey results collected will be processed and analyzed using SEM, and the analysis tool used by researchers is Amos. Based on the results of research conducted that the three variables including the Utilization of Information Technology, Social Norms and Conditions that facilitate a significant effect on Individual Performanc

Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Ngada : Studi Kasus Pada Unit Pelaksana Teknis Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Ngada

This study aims to determine the effectiveness of hotel tax revenues and hotel tax contributions to local revenue. This type of descriptive qualitative research.The results showed that the effectiveness of the hotel tax on the UPT Revenue, Financial Management and Regional Assets of Ngada Regency from 2014-2018 fluctuated with quite effective and effective categories. This can be seen in the level of effectiveness in 2014 of 85.27% with a fairly effective category. Meanwhile, in 2015 the effectiveness of hotel tax decreased by 80.00% with quite effective category. In 2016 the level of effectiveness increased to 85.41% in the quite effective category. In 2017 the effectiveness level also increased to 99.01% in the effective category and in 2018 the effectiveness level decreased to 93.43% in the effective category. The hotel tax contribution to the UPT of Regional Original Revenue, financial management and Regional Assets of Ngada Regency from 2014 to 2018 was still below 10% or very less contributed according to the contribution criteria table

DAMPAK MANAJEMEN SAMPAH TERHADAP KEBERLANJUTAN PARIWISATA DI LABUAN BAJO KABUPATEN MANGGARAI BARAT TAHUN 2019

Sebagai daerah destinasi utama wisata kelas premium, kota Labuan Bajo, Manggarai Barat, Nusa Tenggara Timur (NTT) terus berbenah. Mulai dari pembangunan infrastruktur yang terus dikebut hingga persoalan manajemen sampah. Fokus utama permasalahan sampah di Labuan Bajo yakni, pantai dan jalan reklamasi. Sampah masih dibuang sembarangan oleh warga dan pelaku usaha yang berdomisili di sekitaran lokasi wisata.  Pada penelitian ini, telah dikaji persepsi tentang Dampak Manajemen Sampah Terhadap Keberlanjutan Pariwisata di Labuan Bajo, ditinjau dari aspek ekologi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer dikumpulkan melalui wawancara langsung terhadap responden dan pakar yang dipilih, serta hasil pengamatan di lokasi penelitian. Metode pengumpulan data dilakukan melalui wawancara, diskusi, kuisioner, dan survey lapangan. Sedangkan data sekunder dikumpulkan dari berbagai sumber meliputi data dari BPS Kabupaten dan Provinsi, Dinas Pariwisata, Bappeda, DLH Deperindag dan Dinas Koperasi di Kabupaten Manggarai Barat. Hasil analisis data menggunakan analisis ordinasi dan lavarege membuktikan pengembangan pariwisata di wilayah ini masih membutuhkan intervensi yang lebih intens dalam dimensi ekologi, dapat dikatakan status keberlanjutan pariwisata dari segi pengelolaan lingkungan di Labuan Bajo, berada pada kondisi cukup berkelanjutan

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PDAM KABUPATEN SIKKA

The purpose of this study is to analyze the factors that influence changes in profits in the regional water company (PDAM) Sikka regency. The factors studied are ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income). The population used in this study is the vinacial statements in the Regional Draking Water Company (PDAM) of Sikka Regency, the sample In this study is the report of changes in profit or loss from 2015-2017 in the Regional Draking Water Company (PDAM) of Sikka Regency. The useful analytical tecthnique Is multiple lineal regression with a confidence level of 5%. Hipothesis testing using t-statistics to test the effect partially and f-statistics to test the effects simultaneously (together) where tested using SPSS Version 25 for windows. Based on the results of data analysis shows: (1) ROA (Return On Assets) partially significant effect on changes in erarnings with a tcount of 4417 with a significant level of 0.000<0.05, then the tecount table (4147>2035), (2) BOPO (Operational Costs on Operatig Income) partially significant effect on changes in erarnings with a tcount of 4547 and a significant level of 0,000<0.05, then thitunh label (4547>2035), (3) ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income) partially influential and significant to changes in earnings with frinung value>Fubel (11,390>3.28) and a significant level of 0,000<0.0